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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Ridhatul Afidah
Universitas Brawijaya
Economics, Econometrics & Finance

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Menelusuri Budaya Praktik Independensi Pengujian Audit pada Kantor Akuntan Publik Ridhatul Afidah; Aji Dedi Mulawarman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to trace the culture of auditors’ financial report audit testing independence of Hari Purnomo and Jaswadi (HJA) Public Accounting Firm, Malang, utilizing an ethnomethodology approach. The results of this study revealed that the auditors of HJA Public Accounting Firm applied independence through three unique Javanese cultural behaviors: “manut (obedient), tatag (resilient), and not easily lured. “Manut” refers to complying with the rules, standards, and Code of Ethics as the guidelines in audit testing. Auditors also set boundaries in their relationship with clients, strengthen themselves by being “tatag” when dealing with the audit process with related parties, and are not tempted by any kind of “lure”.
Co-Authors Aji Dedi Mulawarman